HC Remanded Matter as Assessee Claimed Non-Receipt of SCN Despite Multiple Requests
- News|Blog|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 10 September, 2024
Latest from Taxmann
Case Details: Essence Communication (P.) Ltd. v. Commissioner of Central Goods and Service Tax, Audit-II [2024] 164 taxmann.com 681 (Delhi)
Judiciary and Counsel Details
- Vibhu Bakhru & Sachin Datta, JJ.
- Pradeep Jain, Sambhav Jain, Tarun Chawla & Pranav Raj Singh, Advs. for the Petitioner.
- Rajesh Mishra, Harishh Singhal, B. Prakash, Nishannt Kunal & R. Vishwakarma, Advs. for the Respondent.
Facts of the Case
The petitioner was a company engaged in the business of radio broadcasting, digital media, and entertainment. The department issued a show-cause notice (SCN) proposing to demand service tax and imposed penalties. The petitioner submitted a response denying the allegations and contending that it had not received the SCN. However, the department passed an order-in-original (OIO) confirming the demand and penalties.
It filed a writ petition before the High Court and contended that the OIO was passed in violation of the principles of natural justice since it had not received the SCN. The department submitted that the SCN was sent to the petitioner’s address by speed post and the petitioner had requested the department to provide a copy of the SCN on three occasions.
High Court Held
The Honorable High Court noted that the petitioner had submitted evidence of its email communications with the department requesting a copy of the SCN, and the department had not provided a copy of the SCN. The Court held that the department should have provided a copy of the SCN when the petitioner repeatedly claimed non-receipt and requested a copy. Therefore, it was held that the impugned OIO was liable to be set aside and the matter was remanded for fresh adjudication after providing a copy of the SCN.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
